27160 ÷ 5 = 5432 R0
We're going to perform division on 27160 with 5 as the divisor.

Step 1:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 5

Step 2:
5 goes into 27 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 25 from 27 to get 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 5

Step 3:
5 goes into 21 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 54
Subtract 20 from 21 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 5

Step 4:
5 goes into 16 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 543
Subtract 15 from 16 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 5

Step 5:
5 goes into 10 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 5432
Subtract 10 from 10 to get 0.

The final result is 5432 with a remainder of 0.